Allison Co$.$ has a beginning inventory costing $$90,000$ and an ending inventory costing $$120,000.$ Sales were $$380,000.$ Assume Allison's markup rate $($markup is based on selling price$)$ is $40\%.$ Based on the selling price, the inventory turnover at cost $($to the nearest hundredth$)$ is:

Group of answer choices

$1\mathrm{.}58$

$1\mathrm{.}47$

None of these

$2\mathrm{.}22$

$2\mathrm{.}17$